MEDICAL DISCOVERIES INC
8-K/A, 2001-01-04
PHARMACEUTICAL PREPARATIONS
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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                    --------


                                   FORM 8-K/A
                                 AMENDMENT NO. 1


                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934


                                December 8, 2000
                               ------------------
                        (Date of earliest event reported)




                            MEDICAL DISCOVERIES, INC.
                            -------------------------
             (Exact name of registrant as specified in its charter)




            Utah                          0-12627                87-0407858
-------------------------------    ---------------------     -------------------
(State or other jurisdiction of    (Commission File No.)      (I.R.S. Employer
incorporation or organization)                               Identification No.)



                               738 Aspenwood Lane
                             Twin Falls, Idaho 83301
                                 (208) 736-1799
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                  (Address of principal executive offices and
                     telephone number, including area code)


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Item 4.  Changes in Registrant's Certifying Accountant.

         Effective as of December 8, 2000,  Tanner + Co. resigned as independent
accountants of Medical Discoveries, Inc. (the "Company").

         Neither Tanner + Co.'s report on the Company's financial statements for
the year ended December 31, 1998, nor its report for the year ended December 31,
1999,  contained  an adverse  opinion or a  disclaimer  of opinion,  and neither
report was  qualified or modified as to  uncertainty,  audit scope or accounting
principles,  except that both reports were modified as to uncertainty  regarding
the ability of the company to continue as a going concern.

         The decision to change  accountants  was not recommended or approved by
the Company's Board of Directors or a committee thereof.

         During the years ended December 31, 1998 and December 31, 1999, and the
subsequent interim periods through December 8, 2000, there were no disagreements
with Tanner + Co. on any matter of accounting principles or practices, financial
statement disclosure,  or auditing scope or procedure,  which disagreements,  if
not resolved to the satisfaction of Tanner + Co., would have caused Tanner + Co.
to make reference to the subject matter of the  disagreement  in connection with
its report.

         The Company has  requested  that Tanner + Co.  furnish it with a letter
addressed to the Securities and Exchange  Commission  stating  whether it agrees
with the foregoing statements.  A copy of such letter, dated January 4, 2001, is
filed herewith as Exhibit 16.

Item 7.  Financial Statements and Exhibits.

         (c)  Exhibits

              16    Letter  from  Tanner + Co. to the  Securities  and  Exchange
                    Commission.


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<PAGE>


                                   SIGNATURES

         Pursuant to the  requirements  of the Securities  Exchange Act of 1934,
the  registrant  has duly  caused  this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                                        MEDICAL DISCOVERIES, INC.



                                        /s/ Judy Robinett
                                        -----------------
                                            Judy Robinett
                                            Chief Executive Officer

Date:  January 4, 2001


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<PAGE>


                                INDEX TO EXHIBITS

         Exhibits

         16  Letter from Tanner + Co. to the Securities and Exchange Commission.


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